{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-24-008533","form_type":"8-K","ticker":"JUVF","cik":"0000714712","company_name":"JUNIATA VALLEY FINANCIAL CORP","filed_at":"2024-05-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.748044+00:00","generated_at":"2026-06-01T11:41:18.602899+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Juniata Valley Financial restates FY2022-2023 statements after capitalizing $1.6M vendor fees","bullets":["Non-reliance on audited financials for FY2023, FY2022 and interim 2023 quarters due to error.","Error: $1.6M vendor fees capitalized in Q4 2022 should have been expensed; overstated assets and equity by $1.3M, understated professional fees.","Net income overstated by $1.3M for year-ended Dec 31, 2022.","Material weakness in internal control over financial reporting identified as of Dec 31, 2023; management report no longer reliable."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-24-008533","json":"https://secwatch.observer/filing/0001558370-24-008533.json","markdown":"https://secwatch.observer/filing/0001558370-24-008533.md","text":"https://secwatch.observer/filing/0001558370-24-008533.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/714712/000155837024008533/0001558370-24-008533-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/714712/000155837024008533/juvf-20240517x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T11:41:18.602899+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}